FARUKH KABIR KHAWAJA BUILDING RESIDENCY ROAD SRINAGAR,SRINAGAR V. INCOME TAX OFFICER WARD 3(1) SRINAGAR SHAH HOUSE OPP KITAB MANZIL RAJ BAGH SRINAGAR, SRINAGAR

ITA 99/ASR/2025

AI Insights

The case involves an appeal by the assessee, Farukh Kabir, against the order of the ld. Addl./JCIT(A) Udaipur, which dismissed his appeal in limine for being belated by more than three years. The appeal was originally against an assessment order passed under sections 143(3) r.w.s. 147 of the Income Tax Act, 1961. The assessee provided medical certificates as reasons for the delay, and the tribunal noted that the first appellate authority had not allowed the assessee an opportunity to explain the delay before dismissing the appeal. The tribunal found this procedural oversight contrary to the principles of justice and remanded the matter back for a detailed examination of the reasons for the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716596 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 99/Asr/2025 Assessment Year: 2008-09 Farukh Kabir, Khawaja Building, Residency Road, Srinagar-190001, Jammu & Kashmir [PAN: ATSPK 8488P] (Appellant) Vs. Income Tax Officer, Ward 3(1), Srinagar Shah House, Opp. Kitab Manzil, Raj Bagh, Srinagar 190001, J & K. (Respondent) Appellant by Respondent by : : Sh. P. N. Arora, Adv. Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 10.07.2025 18.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. Addl./JCIT(A) Udaipur dated 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward-3(1), Srinagar passed u/s 143(3) r.w.s. 147 of the Act, 1961 dated 30.03.2016. Printed from counselvise.com 2 I.T.A. No. 99/Asr/2025 Assessment Year: 2008-09 2. There are six grounds of appeal preferred by the assessee in Form No. 36, but all the grounds relates to one single issue, that the Ld. first appellate authority has dismissed the appeal in limine without admitting the same and refusing to condone the delay in filing the appeal which is belatedly filed with a delay of more than three years, before the ld. first appellate authority. 3. In course of hearing the Ld. AR of the assessee submitted some copies of medical certificates issued by “M Q Eye Foundation”, Srinagar, in the name of the assessee as reasons for delay in filing the first appeal and prays that the Ld. first appellate authority has not allowed an opportunity to the assessee to explain the delay before dismissing the appeal and if an opportunity is allowed the assessee is willing to explain the reasons for this inordinate delay of three years in filing the first appeal. 4. The Ld. DR has no objection, if the matter is remanded back to the Ld. first appellate authority. 5. We have heard the counsel of the assessee and we find that in Form No 35, the reasons for delay was stated to be floods in the month of September 2014, which indirectly has caused damage and loss of financial records, due to which the source of investments in mutual funds and share transactions could not be proved. 6. However, we fail to understand as to how the floods in the year 2014 can effect the filing of an appeal in the year 2019, against an assessment order passed in the Printed from counselvise.com 3 I.T.A. No. 99/Asr/2025 Assessment Year: 2008-09 year 2016, u/s 143(3) dated 30/03/2016, where in course of assessment proceedings the assessee and his CA has appeared, filed return, produced financial documents along with audit reports, on the basis of which the assessment has been completed u/s 143(3) of the Act. 7. Now before us the assessee has filed some medical documents pertaining to the period 2016, as reasons for in ordinate delay of more than three years in filing first appeal. We also take note that the Ld. first appellate authority has not allowed any opportunity to the assessee to explain the delay before refusing to admit the appeal, which is against the principles of justice. 8. As such we remand the matter back to the Ld first appellate authority to allow an opportunity to the assessee to explain the delay of more than three years and to show “sufficient cause” to the full satisfaction of the appellate authority, which is necessary for admission of the appeal and thereafter to take a judicious view as per provisions of law. 9. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 18.08.2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member Printed from counselvise.com 4 I.T.A. No. 99/Asr/2025 Assessment Year: 2008-09 *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "